REGISTERED NUMBER: 07984136 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

BWP Architects Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L Brooks

Ms J E Brooks

SECRETARY:

Ms J E Brooks

REGISTERED OFFICE:

5 Borelli Yard

Farnham

Surrey

GU9 7NU

REGISTERED NUMBER:

07984136 (England and Wales)

ACCOUNTANTS:

Inghams Tax & Accounting Limited

Suite 1

31 Sheephouse

Farnham

Surrey

GU9 8LR

FIXED ASSETS

Tangible assets

4

-

760

CURRENT ASSETS

Debtors

5

32,579

18,580

Cash at bank

24,690

53,274

57,269

71,854

CREDITORS

Amounts falling due within one year

6

31,131

36,959

NET CURRENT ASSETS

26,138

34,895

TOTAL ASSETS LESS CURRENT LIABILITIES

26,138

35,655

PROVISIONS FOR LIABILITIES

-

175

NET ASSETS

26,138

35,480

CAPITAL AND RESERVES

Called up share capital

70

70

Retained earnings

26,068

35,410

SHAREHOLDERS' FUNDS

26,138

35,480

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

L Brooks - Director

1.	STATUTORY INFORMATION

BWP Architects Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover and revenue recognition

Turnover is measured at fair value comprises revenue derived from the ordinary activities of the business during the year net of discounts and vat and is recognised as contract activity progresses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors

Creditors and financial instruments

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

7,551

DEPRECIATION

At 1 April 2025

6,791

Charge for year

760

At 31 March 2026

7,551

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

760

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

20,418

11,322

Other debtors

12,161

7,258

32,579

18,580

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

21,663

28,165

Other creditors

9,468

8,794

31,131

36,959

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Within one year

12,750

12,750

Between one and five years

30,812

43,562

43,562

56,312

The business premises are leased by the company, the lease having a 5 year tenants break clause, dated 5 September 2029.